(b)an order specified in clauses (a) to (e) (both inclusive) and clauses (i) to (l) (both inclusive) of sub-section (1) ] [or an order under section 104, as it stood immediately before the 1st day of April, 1988 in respect of any assessment for the assessment year commencing on the 1st day of April, 1987 or any earlier assessment year] [ Inserted by Act 3 of 1989, Section 43 (w.e.f. 1.4.1989).][made against the assessee, being a company; [Substituted by Act 4 of 1988, Section 99, for Section 246 (w.e.f. 1.4.1989).]